HR-93-13: Published: Dec 1, 1992. Publicly Released: Dec 1, 1992.

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GAO reviewed the Internal Revenue Service's (IRS) ability to collect the tax debts owed to the federal government, focusing on what IRS needs to do to increase collections.

GAO found that: (1) IRS estimates that it will never collect 75 percent of the tax debt, since tax records are inaccurate, it cannot locate delinquent taxpayers, and deliquent taxpayers are unable to pay; (2) for fiscal year 1991, IRS collections of accounts receivable actually declined by 5 percent while the IRS receivable inventory increased by 15 percent; and (3) conditions that interfered with IRS ability to collect unpaid taxes included lack of complete account information, an inefficient collection process, the need to balance collection efforts with taxpayer protection, a highly decentralized organizational structure, and uneven staffing among offices.